IRS Announces New Address For Determination Letter Applications, Letter Ruling Requests, Certain Other Submissions

On September 12, 2019, the IRS announced a new address to be used for the mailing and delivery of certain submissions relating to employee benefit plans. The new address, which must be used on and after September 12, 2019, is as follows:

Internal Revenue Service
7940 Kentucky Drive
MS 31A
Florence, KY 41042

The address change applies mainly to determination letter applications for qualified plans, including 401(k) plans, and requests for various letter rulings – generally stated, these are requests for the IRS to rule on specific, narrow issues applicable solely to a particular plan or situation.  However, a more complete list of the submissions affected by the address change appears in the next section, below.

The new address is to be used for all deliveries, including U.S. Postal Service, FedEx, and UPS.  Accordingly, the new address replaces the former multiple addresses that depended on the type of delivery method being used.

Submissions That Are Affected By The Address Change. The new address should be used for each of the following IRS submissions (not all of these directly relate to 401(k) plans):

• Form 5300, Application for Determination for Employee Benefit Plan;
• Form 5306, Application for Approval of Prototype or Employer Sponsored Individual Retirement Arrangement (IRA);
• Form 5306-A, Application for Approval of Prototype Simplified Employee Pension (SEP) or Savings Incentive Match Plan for Employees of Small Employers (SIMPLE IRA Plan);
• Form 5307, Application for Determination for Adopters of Modified Volume Submitter Plans;
• Form 5308, Request for Change in Plan/Trust Year;
• Form 5310, Application for Determination Upon Termination;
• Form 5310-A, Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business;
• Form 5316, Application for Group or Pooled Trust Ruling;
• Letter rulings Under Revenue Procedures 87-50, 90-49, 2003-16, 2010-52, 2017-55, 2017-57, or 2019-4; and
• Nonbank Trustee Approval Letters Under Section 3.07 of Revenue Procedure 2019-4.

According to the announcement, submissions “recently” sent to one of the previously approved addresses will be forwarded, so submissions already in transit need not be resubmitted.

IRS Determination Letter Program.  For more details about the current version of the IRS determination letter program, which was significantly revised in January 2017, please see our previous blog.

For specific questions regarding your 401(k) retirement plan, please consult your own ERISA attorney or advisor. The information and content contained in this blog post are for general informational purposes only, and does not, and is not intended to, constitute legal advice.